Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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The text addresses whether delegated trade restrictions take effect only upon Gazette publication and whether transitional protection in para 1.05(b) of the Foreign Trade Policy applies. It reasons that law must be published to exist and that strict compliance with Gazette publication is a condition precedent to enforceability of delegated legislation, with the consequence that the Notification became operative only on its Gazette publication date. It further concludes that transitional protection applies to import transactions (irrevocable letters of credit) opened before that publication date, with the consequence that the introduced market intervention price could not be applied to those imports.
The text addresses whether delegated trade restrictions take effect only upon Gazette publication and whether transitional protection in para 1.05(b) of the Foreign Trade Policy applies. It reasons that law must be published to exist and that strict compliance with Gazette publication is a condition precedent to enforceability of delegated legislation, with the consequence that the Notification became operative only on its Gazette publication date. It further concludes that transitional protection applies to import transactions (irrevocable letters of credit) opened before that publication date, with the consequence that the introduced market intervention price could not be applied to those imports.
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